https://www.taxtmi.com/caselaws?id=115926 The Revenue could not sustain a duty demand on a new classification basis where the show cause notice and adjudication order proceeded only on alleged non-production of proof of duty payment on chassis for claiming a concession under Notification No. 162/86-C.E., as amended. The notices did not allege that bus bodies fabricated on chassis were classifiable under Heading 87.07, and appellate proceedings could not be used to introduce an entirely new ground. An authority cannot travel beyond the scope of the show cause notice, so the impugned orders were unsustainable and the demand confirmed on the new classification ground was set aside in favour of the assessee. en-us Fri, 11 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 17:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115926 The Revenue could not sustain a duty demand on a new classification basis where the show cause notice and adjudication order proceeded only on alleged non-production of proof of duty payment on chassis for claiming a concession under Notification No. 162/86-C.E., as amended. The notices did not allege that bus bodies fabricated on chassis were classifiable under Heading 87.07, and appellate proceedings could not be used to introduce an entirely new ground. An authority cannot travel beyond the scope of the show cause notice, so the impugned orders were unsustainable and the demand confirmed on the new classification ground was set aside in favour of the assessee. Case-Laws Central Excise Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115926